Direct Material 5 poounds at $11.00 per pound $55.00

Direct Labor 3 hours @ $12 per hour $36.00

Variable overhead 3 hours @$7 per hour $21.00

Advertising Fixed cost per month $280000

sales salaries and commissions $260000 variable cost per unit $20.00 /Shipping cost $11.00

Planning budget for march producing and selling 21000 units actual 2600 units

Purchased 154000 @ $9.50 per pound Direct Labors worked 63000 hours @ $13.00 Variable manufacting overhead for month$510930 Total advertising sales salaries and commissionss and shipping expenses $286000,$495000,$195000

What is the variable manufacturing overhead cost??

What is the Variable overhead efficiency variance ? favorable or unfavorable?

Variable overhead rate variance?